2026-02-02T08:15:50-06:00 2025-06-30 992923038 BRADY MARTZ PLLC 207 EAST BROADWAY AVE BISMARCK ND 585021297 990 2024-07-01 237373765 SITTING BULL COLLEGE SITT 7018548000 9299 HIGHWAY 24 FORT YATES ND 58538 DR TOMI KAY PHILLIPS PRESIDENT 7018548000 2026-01-26 1 0 MELINDA PIATZ P00739198 7012231717 2026-01-26 2024 2025-03-06 01:10:19Z DR TOMI KAY PHILLIPS 9299 HIGHWAY 24 FORT YATES ND 58538 18172134 0 X WWW.SITTINGBULL.EDU X 1973 ND TO PROVIDE EDUCATIONAL SERVICES AND SUPPORT TO STUDENTS. 8 8 200 0 1755 0 382829 625039 15536798 17545340 22042 0 6825 1755 15948494 18172134 1161797 1218751 0 0 8097125 7381410 0 0 0 6255941 4975908 15514863 13576069 433631 4596065 39723519 46225409 5108653 6592878 34614866 39632531 X GUIDED BY OCHETHI SAKOWIN CULTURE, VALUES, AND LANGUAGE, SITTING BULL COLLEGE IS COMMITTED TO BUILDING INTELLECTUAL CAPITAL THROUGH ACADEMIC, CAREER AND TECHNICAL EDUCATION, AND PROMOTING ECONOMIC AND SOCIAL DEVELOPMENT. 0 0 10686954 1218751 17545340 THE MAJOR PURPOSE OF SITTING BULL COLLEGE'S (SBC) NATIVE AMERICAN CAREER & TECHNICAL EDUCATION PROGRAM (NACTEP) IS TO PROVIDE TRAINING IN 1) NURSING, 2) CRIMINAL JUSTICE/LAY ADVOCATE, 3) INFORMATION TECHNOLOGY, 4) ELECTRICAL, AND 5) CDL/HEAVY EQUIPMENT. FOR FALL 2024 ENROLLMENT WAS 85 STUDENTS (19 NEW AND 66 RETURNING). 29 IN NURSING, 9 NEW AND 20 RETURNING, 26 FEMALES, 3 MALES; 26 IN CRIMINAL JUSTICE, 12 AT THE ASSOCIATE AND 14 AT THE BACHELOR'S LEVEL, 3 NEW AND 23 RETURNING, 6 MALES, 21 FEMALES; 17 IN INFORMATION TECHNOLOGY/CYBERSECURITY, 12 AT THE ASSOCIATE AND 5 AT THE BACHELOR'S LEVEL, 2 NEW AND 15 RETURNING, 7 MALES, 10 FEMALES; 9 IN ELECTRICAL, 5 NEW AND 4 RETURNING, ALL MALES; AND CDL NOT OFFERING THIS SEMESTER DUE TO LACK OF FACULTY. FOR SPRING 25, 2 TRANSFERS AND 62 RETURNING, 22 IN NURSING, TWENTY RETURNING, TWO TRANSFERS, 21 FEMALES, 1 MALES; 23 IN CRIMINAL JUSTICE, 12 AT THE ASSOCIATE AND 11 AT THE BACHELOR'S LEVEL, ALL RETURNING, 5 MALES, 16 FEMALES; 11 IN INFORMATION TECHNOLOGY/CYBERSECURITY, 7 AT THE ASSOCIATE AND 4 AT THE BACHELOR'S LEVEL, ALL RETURNING, 8 MALES, 3 FEMALES; 8 IN ELECTRICAL, ALL RETURNING, ALL MALES; AND CDL NOT OFFERING THIS SEMESTER DUE TO LACK OF FACULTY. THE ASSOCIATES IN BUSINESS ADMINISTRATION GRADUATED THREE STUDENTS DURING THE 2024-2025 ACADEMIC YEAR. THERE WERE TWENTY-TWO STUDENTS ENROLLED IN THE FALL 2024 SEMESTER AND TWENTY THREE STUDENTS ENROLLED IN THE SPRING 2025 SEMESTER.TWO STUDENTS WILL GRADUATE WITH A BACHELORS IN BUSINESS ADMINISTRATION FOR THE 2024-2025 ACADEMIC YEAR. TWELVE STUDENTS WERE ENROLLED IN THE BACHELORS PROGRAM DURING THE FALL 2024 SEMESTER AND TEN DURING THE SPRING 2025 SEMESTER. THE ASSOCIATE & BACHELOR OF SCIENCE IN GENERAL STUDIES PROGRAM HAD TEN GRADUATE FOR THE 2024-2025 ACADEMIC YEAR. FA-24 AND SP-25 THERE WERE 57 STUDENTS ENROLLED IN THE DEGREE PROGRAMS, (MAY BE DUPLICATED). ADVISORS TRY TO COUNSEL STUDENTS TO OTHER BACHELOR'S PROGRAMS SINCE A GENERAL STUDIES DEGREE DOES NOT ALIGN WITH THE JOB MARKET BUT ALLOWS STUDENTS TO EASILY TRANSITION TO GRADUATE STUDIES. 10686954 1 1 0 0 0 0 0 1 0 1 1 0 0 0 1 0 1 0 1 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 90 0 1 200 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 8 8 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X KOREEN RESSLER 7018548000 9299 HIGHWAY 24 FORT YATES ND 58538 SHARON TWO BEARS VICE CHAIR 1.50 X X 2434 0 0 AVIS LITTLE EAGLE CHAIR 1.50 X X 3796 0 0 RONALD BROWNOTTER BOARD MEMBER 1.50 X 1704 0 0 JEAN CADOTTE BOARD MEMBER 1.50 X 2477 0 0 MARY KILLS IN WATER SECRETARY 1.50 X X 3265 0 0 EMMA JEAN BLUE EARTH BOARD MEMBER 1.50 X 1970 0 0 RANDAL WHITE BOARD MEMBER 1.50 X 1045 0 0 VICTORIA HOWARD BOARD MEMBER 1.50 X 2359 0 0 SAMI CLAYMORE GATES DEAN OF STUDENTS 1.50 X 70751 0 15617 KOREEN RESSLER VICE PRESIDENT 40.00 X 118889 0 18307 ELISABETH HERTEL HR DIRECTOR 40.00 X 72851 0 15817 DAVE MUELLER IT/FINANCE DIRECTOR 40.00 X 107246 0 17200 TOMI KAY PHILLIPS PRESIDENT 40.00 X 96323 0 14193 LINDSEY HELM DEAN OF ACADEMICS 40.00 X 86339 0 17572 571449 0 98706 2 0 0 0 CAPITAL CITY CONSTRUCTION 1501 E CALGARY AVE BISMARCK ND 58503 CONSTRUCTION 3932779 1 625039 625039 PROGRAM GRANTS 611600 13801362 13801362 TUITION AND OTHER LOCAL 611600 3221012 3221012 BOOKSTORE SALES 611600 522966 522966 17545340 SBC TECH 541519 1755 1755 1755 18172134 17545340 1755 0 1218751 1218751 571448 428586 142862 5071875 3803906 1267969 98705 74029 24676 1188879 891659 297220 450503 337877 112626 57963 57963 24826 24826 420128 420128 343568 257676 85892 1593 1593 1659569 1659569 BOOKS/PROGRAMS/STUDENT 1787822 1179425 608397 SUPPLIES 469867 329091 140776 EQUIPMENT RENTAL AND MA 208920 83012 125908 SBC TECH 1652 1652 13576069 10686954 2889115 0 1094982 2447753 5536598 5642970 1070034 1809552 1559478 1278462 158809 144552 54062699 21116411 28526532 32946288 1777086 1955832 39723519 46225409 803618 1286476 3691758 4290243 613277 1016159 5108653 6592878 X 4209611 4800762 28495406 32655561 1909849 2176208 34614866 39632531 39723519 46225409 4596065 537168 -115568 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED X 0 2005244 185090 14126 2176208 1860436 157448 12640 2005244 1786656 84316 10535 1860436 2026672 10218 -235438 3406 11390 1786656 1819623 21175 199264 2725 10665 2026672 0.65000 0.35000 0 0 114285 114285 39811042 16083264 23727778 1554954 677848 877106 6757141 4306286 2450855 5825277 49013 5776264 32946288 ACCRUED COMPENSATION AND VACATION 428229 ACCRUED RETIREMENT 196009 DUE TO STUDENT ACTIVITY 101077 LEASES PAYABLE 34697 ACCRUED INTEREST 118 RETAINAGE PAYABLE 256029 1016159 X 17605029 537168 537168 17067861 1104273 1104273 18172134 12471795 0 12471795 1104273 1104273 13576068 PART III, LINE 1A: NO FOOTNOTE IS INCLUDED UNDER FASB ASC 958 BECAUSE THE COLLEGE FOLLOWS GASB ACCOUNTING STANDARDS. PART III, LINE 4: THE ORGANIZATION OWNS A MURAL OF TITLED "STANDING FOR US ALL" THAT DEMONSTRATES VALUES HELD BY THE COLLEGE. PART V, LINE 4: THE ENDOWMENT FUNDS ARE TO BE USED FOR SCHOLARSHIPS TO STUDENTS AND TO SUPPORT THE COLLEGE'S ACTIVITIES. PART X, LINE 2: THE AUDITED FINANCIAL STATEMENTS ARE PREPARED IN ACCORDANCE WITH GOVERNMENTAL ACCOUNTING STANDARDS BOARD (GASB) AND THEREFORE NO FIN 48 DISCLOSURE IS REQUIRED UNDER GASB. PART XI, LINE 4B - OTHER ADJUSTMENTS: GOVERNMENT GRANTS PAID TO STUDENTS RECOGNIZED AS TUITION INCOME AND GRANTS TO INDIVIDUALS. 1,104,273. PART XII, LINE 4B - OTHER ADJUSTMENTS: GOVERNMENT GRANTS PAID TO STUDENTS RECOGNIZED AS TUITION INCOME AND GRANTS TO INDIVIDUALS. 1,104,273. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 RADIO BROADCASTS AND NEWSPAPERS SCHEDULE E, PART I, LINE 6 SITTING BULL COLLEGE RECEIVED GOVERNMENT FUNDING FROM THE BUREAU OF INDIAN AFFAIRS AND DEPT. OF EDUCATION. 1 STUDENT AID CONSISTING OF PELL GRANTS, COLLEGE WORK STUDY, GRANTS AND SCHOLARSHIPS 189 1111697 PART I, LINE 2: ALL STUDENT AID, GRANTS, WORK STUDY AND SCHOLARSHIPS ARE GIVEN ON BEHALF OF STUDENTS ATTENDING SITTING BULL COLLEGE. THE FUNDS ARE APPLIED DIRECTLY TO THE TUITION, BOOKS, AND FEES FOR THE CORRESPONDING STUDENT TO ENSURE THAT IT IS USED FOR THE APPROPRIATE PURPOSES. FORM 990, PART IV, LINE 11F: THE COLLEGE'S FINANCIAL STATEMENTS FOLLOW GASB STANDARDS AND NO FIN 48 DISCLOSURE IS REQUIRED. FORM 990, PART VI, SECTION B, LINE 11B A COPY OF THE FORM 990 IS PROVIDED TO THE ORGANIZATION'S GOVERNING BODY BEFORE BEING FILED. THE FORM 990 IS REVIEWED BY THE VICE PRESIDENT OF FINANCE AND THE PRESIDENT BEFORE BEING FILED. FORM 990, PART VI, SECTION B, LINE 12C DUE TO THE NATURE OF THE SMALL, CLOSE-KNIT COMMUNITY OF SITTING BULL COLLEGE, THE PRESIDENT AND CFO ARE AWARE OF ANY CONFLICTS OF INTEREST THAT COULD ARISE AT ANY TIME DURING THE YEAR. THE FULL BOARD, PRESIDENT AND CFO MONITOR IT ON A CONTINUAL BASIS AND DISCUSS WITH THE FULL BOARD ANY POTENTIAL CONFLICTS THAT ARISE DURING THE YEAR. FORM 990, PART VI, SECTION B, LINE 15 THE FULL BOARD PARTICIPATES IN THE EVALUATION OF THE COLLEGE PRESIDENT AND DETERMINES THE COMPENSATION BASED UPON PERFORMANCE AND THEIR KNOWLEDGE OF COMPARABLE POSITIONS AT COMPARABLE COLLEGES. THE COMPENSATION OF THE OTHER COLLEGE EMPLOYEES ARE DETERMINED DURING THE DEVELOPMENT OF THE ANNUAL BUDGET THAT IS REVIEWED AND APPROVED BY THE FULL BOARD OF DIRECTORS. ANNUAL INCREASES ARE LIMITED TO COST OF LIVING WITH A PERFORMANCE ADJUSTMENT. FORM 990, PART VI, SECTION C, LINE 18 THE ORGANIZATION MAKES ITS 990 AND 990-T AVAILABLE TO THE PUBLIC UPON REQUEST. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION KEEPS ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ON THEIR WEBSITE. FORM 990, PART XII, LINE 2C: FULL BOARD MEETS WITH AUDITOR AND REVIEWS AUDITED FINANCIAL STATEMENTS. THERE WAS NO CHANGE TO THE OVERSIGHT PROCESS OF THE AUDIT DURING THE YEAR.